Таможенный кодекс республики узбекистан

Article 40. Transfer of rights of use and (or) disposal of goods placed 
under the customs regime of temporary export
to another person 
It is allowed to transfer the right to use and (or) dispose of goods 
placed under the customs regime of temporary export to another legal 
entity or physical entity of the Republic of Uzbekistan or to a foreign 
person accredited in the authorized state bodies until the end of the 
customs regime of temporary export. 
The right of use and (or) disposal of goods placed under the customs 
regime of temporary export, are considered to be transferred to another 
legal or physical entity of the Republic of Uzbekistan or a foreign person 
accredited by the competent public authorities, on the basis of permission 
of the customs authority since the adoption of the customs authority 

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[29] 
brought by a person of the cargo customs Declaration for placement under 
the customs regime of temporary export the goods without the actual 
presentation of the goods to the customs authority. 
The transfer of the right to use and (or) dispose of goods placed 
under the customs regime of temporary export to another legal entity or 
physical entity of the Republic of Uzbekistan or to a foreign person 
accredited in the authorized state bodies in accordance with part two of 
this article shall not change the term of temporary export established by 
article 39 of this Code. 
Article 41. Completion of the customs regime of
temporary export 
The temporarily exported goods shall be subject to re-import to the 
customs territory not later than the date of expiry of the temporary export 
period. 
The authorized person may complete the customs regime of 
temporary export by placing the goods under another customs regime and 
leaving the goods outside the customs territory, except for cases when, in 
accordance with the customs legislation, the temporarily exported goods 
are subject to mandatory re-import into the customs territory. In this case, 
the completion of the customs regime of temporary export is allowed 
without the actual presentation of the goods to the customs authority. 
When changing the customs regime of temporary export to the 
customs regime of export, the customs value and quantity of goods are 
determined on the day of its placement under the customs regime of 
temporary export, and the rates of customs duties and taxes - on the day of 
registration by the customs authority of the customs declaration on placing 
the goods under the customs regime of export. 
If the customs regime of temporary export is not completed within 
the period established by Article 39 of this Code, customs duties and taxes 
calculated on the basis of the customs value of the goods and (or) its 
quantity for export and customs duties and taxes applicable on the day the 
goods are declared to the customs regime are paid temporary export. 
Failure to complete the customs regime of temporary export within 
the period established by article 39 of this Code is allowed in the following 
cases: 

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[30] 
destruction or irretrievable loss of goods due to accident or force 
majeure; 
disposal of goods from possession of the authorized person as a 
result of decisions of bodies or actions (inaction) of officials of the foreign 
state in which they were. 
The obligation to confirm the circumstances that led to the 
destruction or loss of goods lays on the persons responsible for compliance 
with the requirements and conditions of the customs regime. 
Circumstances arising in the territory of foreign States shall be confirmed 
by diplomatic or consular institutions of the Republic of Uzbekistan in 
foreign States or by the authorized bodies of the state on the territory of 
which these circumstances occurred. 
In the cases specified in part five of this article, a person who 
temporarily exported goods and did not return them within the period 
established by article 39 of this Code shall not be liable for non-
compliance with the requirements and conditions of the customs regime of 
temporary export.